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ACCT 4100 Chapter 3 test 1

Systems documentation techniques

Terms

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Prepare and use data flow diagrams to understand, evaluate, and document information systems.
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Prepare and use flowcharts to understand, evaluate and document information systems.
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Documentation
Encompasses the narratives flowcharts, diagrams and other written materials that explain how a system works.
_______ covers the who, what, when , where why and how of data entry, processing, storage, information output, system controls.
Documentation
Narrative description
Written step-by-step explanation of system components and interactions.
2 common systems documentation tools
1. Data flow diagrams 2. Flowcharts
3 reasons documentation tools are important
1. Read documentation 2. Evaluate internal control systems documentation to identify strengths and weaknesses and recommend improvements 3. Prepare internal control documentation
4 documentation tools
1. Data flow diagram 2. Document flowchart 3. System flowchart 4. Program flowchart
Data flow diagram
A graphical description of data sources, flows, processes, storage and destinations.
Document flowchart
A graphical description of the flow of documents and information between departments and areas of responsibility.
Systems flowchart
A graphical description of the relationship among the input processing, and output on an information system.
Program flowchart
A graphical description of the sequence of logical operations a computer performs as it executes a program
An advantage of flowcharts
such graphic portrayals more readily reveal weaknesses and strengths
Sarbanes Oxley Act of 2002
Requires internal control report in public company annual reports that (1) states that management is responsible for establishing and maintaining an adequate internal structure. (2) Assess the effectiveness of the company's internal controls. (3) That a company's auditor must evaluate management's assessment of the company's internal control structures and attest to its accuracy.
Documentation tools are also used extensively in what?
Systems development process
What is used more, flowcharts or DFDs?
Flowcharts
What makes documentation easier to prepare and revise?
When a software package is used
DFD
Graphically describes the flow of data within an organization
4 basic elements a DFD uses
1. Data sources and destinations 2. Data flows 3. Transformation processes 4. Data stores
Data source and data destination
Entities that send or receive data that the system uses or produces.
True or false: An entity can be both a source and a destination
True
How do you represent data sources and destinations in DFD?
Squares
How do you represent data flows in a DFD?
Arrows
How do you represent transformation processes in a DFD?
Circles
How do you represent data stores in a DFD?
Two lines
Data destinations are also referred to as what?
Data sinks
Data flows
The movement of data among processes, stores, sources and destinations
Transformation processes
The processes that transform data from inputs to outputs
Data stores
The storage of data is represented by two horizontal lines.
If 2 or more data flows move together, a _____ is used.
single line
If the data flow separately ________ is used
Two lines
Processes
Represent the transformation of data
Data store
A repository of data
True or false; DFDs show the physical storage medium such as a server or paper.
False
What is written inside lines of data stores?
Name of the file
DFDs are subdivided into successively ________ levels to provide ________ amounts of detail.
Lower; increasing
Context diagram
Highest level DFD that provides the reader with a summary-level view of a system
5 data processing activities
1. Updating the employee/payroll master file 2. Handling employee compensation 3. Generating management reports 4. Paying taxes 5. Posting entries to the general ledger
Flowchart
An analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner
How do flow charts depict pictorially the transaction processing procedures a company uses and the flow of data through a system?
Use a standard set of symbols
Flowcharts were introduced by industrial engineers in the 1950s as a way of ______ and ______.
1.Recording how business processes are performed and documents flow. 2. Analyzing how to improve processes and document flows.
What recent event made flowcharts become even more important?
Sarbanes Oxley Act 2002
3 advantages of flow charts
1. pictorial representation is much easier to understand than a narrative description 2. both the auditor and business owner can use the flowchart as a working tool during discussions 3. Easy way to capture and record data during interviews, and they can easily and quickly be revised.
3 disadvantages of flowcharts
1. Some people don't like or understand them 2. Many are poorly drawn and therefore aren't as helpful as they should be 3. Time consuming to prepare if not experienced
How were early flow charts drawn?
Using a flowcharting template, a piece of hard, flexible plastic or which symbols have been die cut.
How are most flowcharts drawn now?
Using a software program such as Visio.
4 categories of flowchart symbols
1. Input/output symbols 2. Processing symbols 3. storage symbols 4. Flow and miscellaneous symbols
Input/Output symbols
Represent devices or media that provide input to or record output from processing operations.
Processing symbols
Show what types of devices are used to process data or indicate when processing is performed manually
Flow and miscellaneous symbols
Indicate the flow of data, where flowcharts begin or end, where decisions are made, and when they add explanation notes to flowcharts.
Input/output symbols
-Document -Multiple copies of one document -Input/output; journal/ledger -Display -Online keying -Terminal or personal computer -Transmittal tape
Processing symbols
-Computer processing -Manual operation -Auxilliary operation -Offline keying
Storage symbols
-Magnetic disk/drive -Magnetic tape -File
Flow and miscellaneous symbols
-Document or processing flow -Data/information flow -Communication link -On page connector - Off page connector -Terminal -Decision -Annotation
Document flowchart
Illustrates the flow of documents and information among areas of responsibility within an organization
Internal control flowchart
Document flowcharts that describe and evaluate internal controls
What do internal control flowcharts do?
They reveal system weaknesses and inefficiencies, such as adequate communication flows, or unnecessary complexity in document flows
System flowcharts
Depict the relationships among system input, processing and output
How does a systems flowchart begin?
By identifying system inputs and origins
After you identify system inputs the next step is
Processing performed on the data.

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